Account and record analysing system



Dec. 24, 1957 J. 5. EARNSHAW ACCOUNT AND RECORD ANALYSING SYSTEM 3Sheets-Sheet 1 Filed Nov. 15, 1953 J. s. EARNSHAW ACCOUNT AND RECORDANALYSING SYSTEM Filed Npv. l5, 195:5

Dec. 24', 1957 5 Sheets-Sheet 2 Dec. 24, 1957 J. 5. EARNSHAW 2,817,455

ACCOUNT AND RECORD ANALYSING SYSTEM Filed Nov. 13, 1953 s Sheets-Sheet sIn Ven j (702/1 6. Zvmsia United States ACCOUNT ANDRECORD ANALYSINGSYSTEM John Stanley Earnshaw, Gretna, near Carlisle, Cumberland, EnglandApplication November 13, 1953, Serial No. 391,996

Claims priority, application Great Britain September 11, 1953 7 Claims.(Cl. 216-1) dividual items, if any, and to post these items one by oneto a ledger under the separate headingsunder which they are required tobe grouped. Such a procedure occupies a considerable time and it is theobject of the present invention to reduce the time required in. carryingout this type of work.

The invention consists in a method of recording and analysing accounts,records and the'like comprising entering consecutively each on aseparate line on a sheet of prepared paper, card or the like'itemsextracted from an originating document without reference to anyrelationship between the individual items, if any, separating the linesof entries one from another into strips, placing each strip upon atemporary support appropriate to the group to which the item belongs,removing the strips one by one from a temporary support and attachingthem parallel to one another and in the same plane upon a transversesupport and attaching the transverse support to a permanent supportsheet, ledger card or the like.

The invention further consists in an account or record analysing systemcomprising a plurality of sheets upon which separate entries may be madeeach on a separate horizontal line and each of which is adapted for easyseparation of the lines one from another to form strips each bearinginformation in respect of one item, a number of separate temporarysupports for the strips each of which supports may be allotted thepurpose of supporting strips appropriate to one of a number of groupsinto which it is required to sort the items, a box-like support foradhesive tape into contact with which each temporary support may bebrought to remove the strips therefrom one by one by adhesion thereto inparallel relationship.

The accompanying drawings show, by way of example only, one embodimentof the invention in which:

'Figure 1 is a perspective view of a journal" sheet in duplicate form,

Figure 2 is a perspective view showing a strip being removed from asheet held in one form of holder,

Figure 3 is a perspective view showing a strip being removed from adifferent form of holder,

Figure 4 is a perspective view of temporary supports for the strips anda support board for the temporary supports,

Figure is a box-like support in which the strips are attached to oneanother showing a temporary support in position,

Figure 6 is a View of the box of Figure 5 with'the lid open to show thestrips attached to one another, and

Figure 7 is a further view of the box showing a storagespace for thetemporarysupports and support boards.

atent 0 ICC The journal. sheets of Figure 2 are here shown in duplicate1 and 3 with ordinary carbon paper 2 between, but of course any suitablenumber of copies may be made simultaneously and if desired the carbonpaper 2 may be dispensed with and the upper sheet 1 be carbon backed ifdesired. The provision of the upper sheet 1 allows a running record tobe kept in consecutive order of the entering of the items while it isthe lower sheet 3 which is dealt with in accordancewith the presentinvention. The entries may be Written by hand or be typewritten or madeon an accounting machine as desired, while a single sheet may be used ifa duplicate record is not required.

T'he'sheets are divided into columns as shown by way of example in thedrawings, column 4 being for a code number referring to the itemsentered, column 5 is for the date, while column 6 is for the sum ofmoney. The columns may be used for other purposes as required, with theexception that some indication must be made in each line to denote thegroup in which each item belongs and by means of which subsequentanalysis is carried out.

In the form' of embodiment illustrated the bottom sheet 3 is printedwith lines and columns corresponding to the lines and columns on the topsheet, although this is not essential. Besides this the bottom sheet isprepared for easy separation of the items into strips firstly byperforations at the sides of the columns at 7 and 8 and by the completecutting through between the lines between the perforations. When theentries on the sheet are complete the outer strip of paper 9 is firstremoved along the perforation 7, for example by the use of a flat ruler,which leavesthe strips only attached along the perforated line 8.

For the purpose of temporarily supporting the severed strips in theembodiment of the invention herein described each strip is provided witha hole 10 thereason for which will be clear from the followingdescription, but it is tobe understood that alternative means for thesame purpose may be provided or the temporary support may be so designedas to render such means unnecessary.

"It will, of course, be understood that the perforations and cuttingsabove described may be dispensed with or varied as desired, and areprovided to avoid the necessity of having to sever each strip separatelywith a pair of scissors and thus save time. It is therefore notessential that perforations and cuttings be provided, but is obviouslypreferable that they should be used.

As, in one method of carrying the invention into effect, all the stripsare not detached from one sheet at a time, but strips may be selectedfrom a number of sheets, it is preferable to protect the sheets Whilethey are in use, and therefore two alternative protectors are shown inFigures 2 and 3. The protector of Figure 2 comprises a bent piece ofcard ll. having a front Window 12 through which the code numbers may beseen and a back 13 to protect the strips. When it is required to detacha strip the fingers of the left hand are placed as shown and with alight pull and movement of the right hand the strip is easily detached.A similar action is used with the protector of Figure 3, but this latterdoes not protect the strips as well as that of Figure 2, but naturallyis less expensive to manufacture. With this latter form of protectorperforation of the left side of the strips is not essential as they maybe detached by tearing against the edge of the protector, in which caseit is preferable to make it of a harder material than card, such assynthetic resin.

Figure 4 shows a temporarysupport 14 including a peg 15 standingseparate from the support board or tray 16 upon which the temporarysupports are positioned for use in filling them with strips detachedfrom the sheets. Each temporary support is provided with a handle 17 soshaped as to allow of its location in a slot formed in the verticalmember 18 of the board. The other end of the temporary support isreduced in width to allow of location between the spacers 19 formed inthe base of the board if made of synthetic resin or alternatively theymay be short pins if the base is of wood, or other means of location canbe used as convenient.

The board is provided with a numbered or lettered strip 20 which can behinged into position to cover the handles 17 as shown to the right ofthe board or be hinged out of the way as shown to the left of the board.It has been found convenient to provide these boards to accommodatebetween them a hundred temporary supports, e. g. numbered -34, 35-69 and70-99. Three such boards complete with their temporary supports caneasily be accommodated upon a desk in front of the'operator and providespace for strips under a hundred different groups.

Where only code numbers between 0 and 99 are used on thestrips thecoding is confined to two figures and it is then convenient to detachthe strips from the sheet one at a timein consecutive order to put themon the pegs corresponding to the code number of the strip, the channel21 of each temporary support ensuring that the strips lie all in a linewith one another as shown in Figure 4 opposite numbers 15, 16 and 17.Some of the supports have been left out and only some are filled withstrips for the purpose of illustration only, for obviously it will benecessary to fill a large proportion, if not all the supports, in anyone sorting process.

Where up to a thousand numbers are used, i. e. the coding includesthree-figure numbers the following procedure is adopted: Strips with 0in the hundreds column as seen through the window 12 of Figure 2 areselected, pulled off and filed on the peg corresponding to the tens andunits figures in the second column of the strip, the other stripsremaining attached to the sheet until all the strips with 0 in thehundreds column are dealth with. The strips with l in the hundredscolumn are next dealt with and the procedure is continued up to those inthe 900; group, if necessary. In a similar manner the system can beextended from LOGO-1,900 and so on.

Should a temporary support become full of strips before all the stripsin a sorting group have been filed, it is substituted by another supportfrom a stock of spares, the full support being put into reserve for thetime being.

The temporary supports may be made of metal or synthetic resin withmetal or resin pegs as desired.

When the task of sorting and filing the strips is finished the temporarysupports are removed one at a time from the board and applied to theattaching box shown in Figures 5, 6, and 7. The box 22 is open at bothends, the one end being divided by shelves for the storage of theboards, while the other end has a flap 23 hinged thereto by the hinges24', so that in the closed position it rests on the sides 25.Alternatively the box may contain shelves to part of its depth and beopen at one end only while temporary supports are inserted by openingthe fiap 23.

When preparing the box for the attaching process, a piece ofself-adhesive transparent tape 26 is applied from side to side of thebox with the adhesive side downwards, the rubber or other resilientstrip 27 on the lid being provided to press the ends of the tape intoclose contact with the upper edges of the sides 25, and also to providea resilient cushion along the length of the tape. In oper ation, the lidis closed and the temporary support is brought upwards under the lidwith its peg engaging in turn the holes 2% commencing at the other sideof the box as seen in Figure 5, whereupon the strips thereon areattached to the tape side by side and in the order they are on thesupport. The window 29 allows of the inspection of the strips to seethat they are adhering correctly to the tape, while the slots 30 in theedge of the flap engage the channel in the temporary support and ensurethat the strips are at right angles to the tape.

When the attaching process is complete the flap is lifted and the tapeis removed from the sides of the box with the finger and thumb with thestrips attached thereto and is held across and fixed to a loose sheet orthe page of an account book. The strips are held accurately in positionby the end attachment only, but additional security may be obtained byexerting pressure in the narrow horizontal gaps between the strips oralternatively gum may be applied to the ends of the strips, but this isusually unnecessary.

If it is required to enter the total of added figures in the groups ofstrips, a totalling strip may be placed on the temporary supports beforethe filing commences by which each series terminated by a totallingstrip upon which the total after adding-up may be entered.

Any incorrect filing of a strip may be seen at a glance by the presenceof a foreign code number in a group and can be easily rectified bymaking a suitable credit or debit transfer.

It is to be understood that the embodiment of the invention hereinbeforedescribed is by way of example only and that various modifications andvariations of the details for carrying the invention into effect may bemade without departing from the scope of the invention.

Iclaim: I p

1. Account or record analysing system comprising a plurality of sheetsupon which separate entries may be made each on a separate horizontalline and each of which is adapted for easy separation of the lines onefrom another to form strips each bearing information in respect of oneitem, a number of separate temporary supports for the strips each ofwhich supports may be alotted the purpose of supporting stripsappropriate to one of a number of groups into which it is required tosort the items, a support for adhesive tape comprising a box having anopen end, a top, part of which adjacent said open end and to the fullwidth of the box is hinged along an axis parallel to the open end andthe top of the box and so that when in the hinged position it leaves thesides of the box adjacent the open end free for the positioning of thetape transversely of and stretched between the opposite sides of the boxwith the adhesive side inwards, a series of equally spaced registeringmeans upon the hinged part of the box lying parallel to the axis of thehinge with which a temporary support may be made to co-operate in turnwhen the hinged part of the box is closed, by entering said temporarysupport into the box by way of the open end and by the movement of saidtemporary support towards the tape in each of the positions determinedby the registering means whereby a strip upon the temporary support iscaused to adhere to the tape transversely of the same.

2. Account or record analysing system comprises a plurality of sheetsbound in tear-otf pads upon which separate entries may be made each on aseparate horizontal line and each of which has a perforation and isadapted for easy separation of the lines one from another to form stripseach bearing information in respect of one item, a number of separatetemporary supports each provided with a rod-like peg on to which thestrips appropriate to one of a number of groups into which it isrequired to sort the items may be threaded by way of said perforations,a support for adhesive tape comprising a box having an open end, a top,part of which is hinged to the remainder of the top along an axisparallel to the plane of the open end and the top of the box and so thatwhen in the hinged position it leaves the sides of the box adjacent theopen end free for the positioning of the tape transversely of andstretched between the opposite sides of the box with the adhesive sideinwards, a series of holes in the hinged part of the box parallel to theaxis of the hinge into which the rod-like peg on a temporary support maybe inserted when the hinged part of the box is closed, by entering saidtemporary support into the box by way of the open end and by themovement of said temporary support towards the tape in each of thepositions determined by the said holes whereby a strip on the temporarysupport is caused to adhere to the tape transversely of the same.

3. Account or record analysing system comprising a plurality of sheetsupon which separate entries may be made each on a separate horizontalline each of which has a perforation and is adapted for easy separationof the lines one from another to form strips each having one perforationbearing information in respect of one item, a number of L-shapedtemporary supports comprising a base, a vertical channel section memberat one end of the base and a rod-like peg fixed at one of its ends tothe base of the L and parallel to the channel section on to which thestrips appropriate to one of a number of groups into which it isrequired to sort the items may be threaded by way of said perforation, asupport for adhesive tape comprising a box having an open end, a top,part of which is hinged to the remainder of the top along an axisparallel to the open end and the top of the box and hingeable out of theway of the sides of the box adjacent the open end to leave them free forthe positioning of the tape transversely of and stretched between theopposite sides of the box with the adhesive side inwards, a line ofequally spaced holes in the hinged part of the box parallel to the axisof the hinge into which the rodlike peg on a temporary support may beinserted and a projection on the edge of the hinged part of the box awayfrom the hinge opposite each hole which will fit into the channelsection of the temporary support when the hinged part of the box isclosed, by entering each temporary support into the box by way of theopen end by the movement of said temporary support towards the tape ineach of the positions determined by the said hole and the saidprojections whereby a strip on the support is caused to adhere to thetape transversely of the same, and a window in the hinged part of thebox through which, when the latter is closed, the tape may be observed,and a support board for the temporary supports comprising a base boardand a back board at right angles thereto the upper edge of the backboard and the base board having locating means for engaging and holdingthe temporary supports in parallel relationship.

\ 4. In an account or record analysing system using a plurality ofsheets upon which separate entries may be made each on a separatehorizontal line and each of which is adapted for easy separation of thelines one from another to form strips each bearing information inrespect of one item the combination of a number of separate temporarysupports for the strips each of L shape and comprising a base, avertical channel section member at one end of the base, a rod-like pegfixed at one of its ends to the base of the L and parallel to thechannel section member, and a handle upon the top of the channel sectionparallel to the base and projecting in the opposite direction thereto,and a support for adhesive tape comprising a box having an open end, atop, part of which adjacent to the open end is hinged to the remainderof the top along an axis parallel to the open end and the top of the boxand hingeable out of the way of the sides of the box adjacent the openend to leave them free for the positioning of the tape transversely ofand stretched between the opposite sides of the box with the adhesiveside inwards, a line of equally spaced holes in the hinged part of thebox parallel to the axis of the hinge into which the rod-1ike peg on atemporary support may be inserted and a projection on the edge of thehinged part of the box away from the hinge opposite each hole which willfit into the channel section of the temporary support when the hingedpart of the box is closed, by entering each temporary support into thebox by way of the open end by the movement of said temporary supporttowards the tape in each of the positions determined by the said holeand said projection whereby a strip on the temporary support is causedto adhere to the tape transversely of the same and a window in thehinged part of the box, through which, when the latter is closed, thetape may be observed.

5. in an account or record analysing system using a plurality of sheetsupon which separate entries may be made each in a separate horizontalline and each of which is adapted for easy separation of the lines onefrom another to form strips each bearing information in respect of oneitem, a combination of a number of separate temporary supports for thestrips each of L shape and comprising a base, a vertical channel sectionmember at one end of the base, a rod-like peg fixed at one of its endsto the base of the L and parallel to the channel section member, and ahandle upon the top of the channel section parallel to the base andprojecting in the opposite direction thereto, and a support board forthe temporary supports comprising a base board and a back board at rightangles thereto, and locating means upon the upper edge of the back boardand the base board for engaging and holding the temporary supports inparallel relationship.

6. In an account or record analysing system as claimed in claim 5 thelocating means in the upper edge of the back board being a series ofslots into which the handles of the temporary supports fit to positionthem.

7. In an account or record analysing system as claimed in claim 6 anumbered or lettered strip is provided which is hingeable over thehandles of the temporary supports to retain them in position and todistinguish between them.

References Cited in the file of this patent UNITED STATES PATENTS1,988,368 Ainsworth Ian. 15, 1935 2,262,278 Godley Nov. 11, 1941 FOREIGNPATENTS 21,518 Great Britain 1907 26,259 Great Britain 1909 429,009Germany May 22, 1926 128,624 Sweden June 27, 1950

